Featured Resources
 
The New York City Independent Budget Office Daily Horoscope
April 1, 2025
 
Testimony of Louisa Chafee, Director, New York City Independent Budget Office Before the Commission to Strengthen Local Democracy
March 10, 2025
 
				Testimony of IBO Director Louisa Chafee to the New York City Charter Revision Commission
February 24, 2025
Testimony of IBO Director Louisa Chafee to the New York City Charter Revision Commission
	
		Jun 13, 2024
Food for Thought: Recent Trends in City Council-funded Allocations for Food for New Yorkers
	
			November 21, 2023
Food for Thought: Recent Trends in City Council-funded Allocations for Food for New Yorkers
	
			November 21, 2023
Budget Building Blocks: Units of Appropriation
	
			November 20, 2023
IBO's Testimony on Performance Indicators in the Mayor's Management Report
		November 1, 2023
Another Covid-19 Cost? As the Stock Market Tumbles the City’s Pension Costs May Climb
PDF________HTML
	March 30, 2020
Three City Pension Funds Are Ready to Divest
From Fossil Fuel Stocks. How Much Do They Own?
		July 24, 2019
Comments to the Charter Revision Commission
On a Number of Budget Related Proposals
		March 7, 2019
Considering Changes to the Mayor's 
						Preliminary Management Report
						 April 4, 2016;
						Testimony, 2 pages    
						PDF
Reducing City Spending on Software
	February 23, 2016; 						
						 
						Testimony, 2 pages    
						PDF
Including Resident Surveys in the Mayor's Management 
						Report
						
						
						
						
						
						December 14, 2015;
						
						
						
						
						
						
						 
						Testimony, 2 pages    
						PDF
					
						Evaluating the Structure and Content of the Mayor’s Management Report
						
						December 10, 2014; Testimony, 
						2 pages   
						PDF
						Is There 
						Another Way to Tally City Budget Surpluses?
						September 16, 2014;
						 New York City by the Numbers
						
						Understanding New York City's Budget: A Guide
						June, 2013;
						
						Guide, 16
						 pages
						
						Understanding the Budget: A Guide to the Capital Budget
						
June, 2013;
						
						
						Budget Guide, 16 pages
						The Last (Budget) Dance?
						March 1, 2013;
						
						IBO Weblog Post
						Some 
						Community Board Budget Priorities Face Budget Axe, Again
						June 4, 2010; IBO Weblog Post
						
						Testimony to the New York State Senate Select Committee on Budget and Tax Reform
						
December 
						17, 2009; Testimony, 3 pages
						
						Understanding New York City's Budget: A Guide
						October 28, 2009; Guide, 16 pages
						About 
						Those Services You Prioritized
						March 19, 2009; IBO Weblog Post
Dawn of a New Era: New York City Fiscal Policy After(?) the Financial Emergency Act
						November 8, 2007;  Background Paper, 4 pages
The Charter Revision Commission's Preliminary Recommendations on Fiscal Stability
						June 27, 2005;  Testimony, 2 pages
						
						Charter Revision Commission on the Expiration of the Financial Emergency Act
						March 23, 2005;  Testimony, 2 pages
Intro 584 and the Collection and Use of Payments in Lieu of Taxes
						March 22, 2005;  Testimony, 2 pages
Proposed Charter Revisions to Eliminate the Preliminary Mayor's Management Report
						October 16, 2003;  Testimony, 2 pages
Principles for MTA Budget and Financial Reporting
						July 28, 2003;  Letter, 12 pages
Understanding New York City's Budget: A Guide to the Capital Budget
						November 2002;  16 pages
The Road to Adopting New York City's Budget
						June 2004;  Illustrated Guide, 2 pages
Confronting the Budget Shortfall: How Bad Are the Gaps?
						January 7, 2002;  Newsfax Article
Understanding New York City's Budget: A Guide
						November 28, 2001;  Report, 16 pages
Summary of the New York City Financial Plan
						December 2000;  Report, 4 pages
Proposed Changes to New York City's Charter
						October 20, 1999;
Uncertainty Continues Over Implementation of City's 1999 Budget
						July 27, 1998;  Newsfax Article
IBO Projects $843 Million Surplus Under 1999 Adopted Budget
						July 27, 1998;  Newsfax Article
Revenue And Expense Projections: Fiscal Year 1999 And Beyond
						July 15, 1998;  Testimony
Analysis of New York City's Adopted Budget for 1999;
						June 16 1998;  Fiscal Brief
Legal and Practical Implications of the City Council Formulating and Adopting the City Budget for 1999;
						June 1998;  Fiscal Brief
City Council Approves Major Mid-Year Modification To Fiscal Year 1998 Budget
						December 17, 1997;  Newsfax Article
Adopted 1998 Expense Budget
						June 16, 1997;  Newsfax Article
The Independent Budget Office:
						Enhancing Official and Public Understanding of the Budget
						May 28, 1996;  Publication
The Paycheck Protection Program in New York City:
Jobs Saved, at What Cost?
 
October 12, 2023
On Track for Recovery? An Examination of the
MTA's Pandemic Ridership & User Revenue
			November 22, 2022
Testimony on Oversight of NYC Department
of Education's Spending of Federal Covid-19 Relief Funds 
			November 16, 2022
Testimony on The City's Allocation of
Federal Covid-19 Stimulus Funds
			November 7, 2022
How Much in Federal Covid-19 Relief Funds Did New York City Charter Schools Receive?
August 2, 2022
How Has Public School Enrollment Changed Two Years Into the Covid-19 Pandemic?
July 20, 2022
NYC Medicaid Enrollment and Claims Grow During Pandemic, But Feds Shoulder Cost Increase (For Now)
			PDF______HTML
			
March 18, 2022
Federal Covid Relief Spending Dashboard
				Updated March 15, 2022
How Does New York City’s Recovery From Covid-Related Job Losses Compare With The National Recovery?
	  
Federal Assistance: How The Mayor Plans to
Use Billions in Covid-Related Aid For Schools
			PDF_____HTML
				
Did the Pandemic Affect the Number of Housing-Related One-Time Emergency Grants Made by the City?
July 21, 2021
Sick Leave Usage: The Effect of Covid on the Municipal Workforce During the Pandemic’s Peak
			PDF__HTML
			
May 11, 2021
Housing Authority Budget Faces Challenges As City Looks to a Post-Covid Future
			April 6, 2021
New York City Delivers on  Covid Emergency Food Budget
			
March 17, 2021
Have School Attendance Rates This Year Varied by “Hardest-hit” Covid-19 Neighborhoods and Grade Levels?
			March 15, 2021
While Tax Collections Are Stronger Than Expected,  Revenue Forecast for 2021 Still Less Than Last Year
			March 2, 2021
Outlook for the City’s Economy: A Slow and Fragile Recovery
			
March 1, 2021
Homeless Services Sees Shift in Shelter Populations and Influx of FEMA Funding
	February 22, 2021
FEMA Increase to Covid Reimbursement Means Over $1 Billion More for the City
			
February 16, 2021
What Impact Has the Pandemic Had on
Job Placements for Cash-Assistance Recipients?
		January 28, 2021
On the Way Back? Subway Ridership and
Fare Revenue in the Wake of the Pandemic
							December 15, 2020
Reopening in a Pandemic: Estimating the Additional Costs for NYC Public Schools 
			
September 17, 2020
Square Footage: What Is the Capacity of NYC Schools When Maintaining Social Distancing Requirements?
			PDF______HTML
			
September 2, 2020
Federal Fix? Aid From Washington May
Keep Health + Hospitals Afloat, for Now
			PDF________HTML
		August 17, 2020
There Are More Municipal Workers Than Ever.
But Is Headcount Up at All NYC Agencies?
			August 13, 2020
Did the Number of Active Construction Sites
Increase Even as the City Was on Pause?
			August 11, 2020
Food to Go: Did NYC Open Grab & Go Sites in Areas With the Greatest Need?
			PDF______HTML
		July 28, 2020
When the City Went on Pause Did
Parking Violations Plummet?
	July 23, 2020
Which Neighborhoods Have More Nearby Park Space Per Capita?
		July 15, 2020
Have NYC’s Cash Assistance Rolls Grown Following The Pandemic-Related Rise in Unemployment?
		July 9, 2020
Trouble Ahead, Trouble Behind: The Impact of Declining Dedicated Tax Revenue on MTA Finances
		PDF______HTML
		July 8, 2020
How Much Might Youth and Their Families Lose in Wages If The Summer Youth Employment Program Is Canceled?
June 11, 2020
Testimony: Deferring Property Tax Payments for Some Property Owners
		June 10, 2020
Testimony: Tracking Covid-Related Spending and Contracting
		June 10, 2020
How Much “CARE” for NYC? An Estimate of Federal Coronavirus Emergency Relief Act Funding to the City Budget
        
PDF________HTML
	
May 11, 2020
Covid-19's Toll on the Local Economy: A Preliminary Estimate of Job Losses & Tax Revenue Declines
        
PDF________HTML
April 15, 2020
As Ridership Plummets, How Far Might NYC Transit Revenue Fall?
	April 5, 2020
Another Covid-19 Cost? As the Stock Market Tumbles the City’s Pension Costs May Climb
PDF________HTML
	March 30, 2020
Covid-19 and Reducing the Jail Population: Who Might Be Released Under Board of Correction Recommendations?
March 20, 2020
 
				Fiscal Impact of Shifting Local Elections
 To Even-Numbered Years
August 15, 2024
How Much Did the City’s Public Campaign Financing Program Provide to Candidates in 2021 & How Does It Compare to Past Years?
February 14, 2022
Did Incumbents or Their Challengers Benefit More
From The City’s Campaign Finance System in 2017? 
		October 29, 2018
Tallying 
						the Extra Cost of Four Citywide Election Days in 2012
	June 19, 2012; IBO Weblog Post
Cost of Adding Judges to Campaign Finance Program
						September 17, 2004;  Letter, 3 pages
Down for the Count? The New York City Board of Elections
						March 6, 2001;  Newsfax Article
Estimated Cost of Public Funding of 2001 Elections
						February 20, 2001;  Letter, 3 pages
Voting: What Price Democracy?
	October 31, 1997;  Newsfax Article
 
				Police Overtime Trends: Examining the Relationship Between Tenure & Overtime Hours Worked
March 3, 2025
 
				Changes to New York City Employee Staffing Levels
February 25, 2025
 
				What Kinds of Hotels May Be Affected by Subcontracting Limitations in the Safe Hotels Act?
January 13, 2025
 
				Reduced Staff and Increased Caseloads Negatively Impact Delivery of Essential Benefits to Low-Income New Yorkers
October 21, 2024
 
				Examining the Cost of Moving the Lifeguard Unit from the Parks Department to the FDNY
October 17, 2024
 
				A Shrinking System with Similar Spending:
A Decade of Jail Trends (2014–2023)
September 12, 2024
Reviewing the Fiscal Impact of Intro 1099-2023
	
			November 24, 2023
Employees of Human Service Nonprofits Under Contract With New York City Set to Receive Less Than Half the Raises of NYC Employees Over 5 Years
	
			November 13, 2023
Union Contracts to Increase Personnel Costs, Partially Offset by Low Headcount
 
April 10, 2023
Testimony on Changes to Health Insurance Coverage for Retired City Workers
		January 9, 2023
A Full Accounting: An Analysis of the Mayor’s Proposed Headcount Reduction
			March 2, 2022
Testimony Regarding Changes to
Municipal Retirees' Healthcare Plan
				October 28, 2021
Police Overtime Spending Is Down This Year. How Far Down, and Is It Expected to Stay Below Past Years?
				June 18, 2021
New York City Spending on Translation Services
June 3, 2021
Sick Leave Usage: The Effect of Covid on the Municipal Workforce During the Pandemic’s Peak
			PDF__HTML
			
May 11, 2021
NYC’s Full-Time Workforce Declined by More Than 8,000 in 2020. Will It Continue to Fall?
April 12, 2021
Proposed Pension Changes Would Bring Near-Term Savings But Higher Future Costs
	March 30, 2021
Just a Touch of Grey? How Many Police Officers and Firefighters Began Receiving Pension Benefits at a Relatively Young Age?
			November 10, 2020
There Are More Municipal Workers Than Ever.
But Is Headcount Up at All NYC Agencies?
			August 13, 2020
Workforce Savings: The Mayor’s Budget Plan Includes Trimming the Number of City Workers
June 29, 2020
Overtime Costs for City’s Ambulance Staff Up 40 Percent Since 2017
March 3, 2020
Change in Calculation of Education Retirement Benefit Will Save $125 Million Annually
			March 2, 2020
Has the Number of Dues Paying City Union
Members Changed Since the Janus Ruling?
January 14, 2019
Testimony for the City Council Oversight Hearing
On the Health Care Savings Agreement
November 29, 2018
The Parental Leave Deals: Taking a Closer
Look at the Cost and Savings Assumptions
			PDF_______HTML
		August 16, 2018
Where Did the City’s Nearly $13 Billion
in Pension Payments Go in 2017?
	April 23, 2018
Mayor’s Budget Adds $50 Million a Year to Meet Cost of
Supplemental Retirement Benefit for Some School Staff
    March 21, 2018; Focus On: The Preliminary Budget
Which Jobs Have Driven Staffing Increases at the City’s Department of Education Over the Last 10 Years?
  November 21, 2017
Tallying the Cost & Savings from Givebacks for NYC’s Paid Parental Leave
  September 19, 2017
How Does Pay at NYC Transit Compare With Other Metropolitan Transportation Authority Agencies?
  January 9, 2017 
How Does Sick Leave Usage Vary Across the City’s Workforce?
  October 25, 2016; New YorK City by The Numbers
      
Does Firm Size Matter When It Comes to Wage Levels and 
						  Employment Shares?
						  
						  
						  
						  
						  
						  
						  
						  
						  
						  
						  
	    July 21, 2016;
						  
						  
						  
						  
						  
	    New York City 
	      by the Numbers
New York City Health Insurance Cost 
						Savings 
						
						
						
						
						
						
						
						
						
						
						
						February 26, 2016;
						
						
						 
						Testimony, 2 pages    
						PDF
						How 
						Much Has the City Spent on Overtime Over the Past 10 
						Years?
						
						
						December 30, 2015;New 
						York City by the Numbers
						The Big Unknown: How Much Could Union Settlements 
						Cost?
						
						
						February 28, 2014; Focus On: The 
						Preliminary Budget  PDF
						Report on 
						Pay, Demographics of Municipal Workforce Slips
From 
						Sight on Bloomberg Administration’s Last Day
						
						
						
						February 5, 2014; 
						
						IBO Weblog Post
						Did the 
						Number of Municipal Employees Decrease Under the 
						Bloomberg Administration?
						
						
						
						January 7, 2014; 
						
						New York City by The Numbers
						
						Letter on Coincident Indicators for the Paid Sick 
						Leave Law
						
						
						December 13, 2013; Letter, 
						1 page   
						PDF
						
						Salaries for Local Government Employees: How Does NYC 
						Measure Up?
						January 17, 2013; 
						New York City By The Numbers Post
						How 
						Much Has Hurricane Sandy Cost  The City in Overtime 
						Spending?
						January 4, 2013;
						New York City By The Numbers Post
						
						Cutting the City’s Billion Dollar Spending on Overtime 
						May be Easier Said than Done
						October 4, 2012; 
						IBO Weblog post
						Few 
						Layoffs in 2013 City Budget, But Municipal Workforce 
						Would Continue to Shrink
						July 24, 2012; IBO Weblog 
						Post
Living Wage, Again
November 30, 2011; IBO Weblog Post
						Sick Days and the City
						October 13, 2010; IBO 
						Weblog Post
						
						
						Total Spending on CityTime Project
						September 10, 2010;  Letter, 
						1 page
						
						Testimony to the New York City Council Committee on 
						Finance on On the Prevailing Wage Bill (Intro 18)
						May 11, 2010;  Testimony, 
						3 pages
When 
						It Comes to Making Labor Contracts Readily Accessible, 
						Albany’s Got Us Beat
						August 13, 2009; IBO 
						Weblog Post
Two 
						Paramedics on an Ambulance—Only in New York
						July 27, 2009; IBO 
						Weblog Post
How 
						Much Did He Say in Pension Savings?
						March 6, 2009; IBO 
						Weblog Post
Big 
						City, Big Staff—But Maybe Not as Big as It Seems
						January 21, 2009; IBO 
						Weblog Post
How Much Will the Proposed Early-Retirement Bill Cost the City?
						June 18, 2008;  Newsfax, 4 pages, plus appendix
City Labor Costs: Growth Rate Slows, For Now
						January 25, 2005;  Newsfax Article
Paying for the City's Workforce: Costs Rise as Headcount Falls
						November 6, 2003;  Newsfax Article
What's Driving New York City's Growing Pension Burden?
						August 13, 2003;  Newsfax Article
The Municipal Workforce: Big As A Decade Ago, But Composition Has Changed
						December 11, 2001;  Newsfax Article
Council Pushes Plan for Corrections' Retirement Benefits
						May 24, 2000;  Newsfax Article
Including Resident Surveys in the Mayor's Management 
						Report
						December 14, 2015;
						
						
						
						
						
						
						
						 
						Testimony, 2 pages    
	  PDF
					
						Evaluating the Structure and Content of the Mayor’s Management Report
						
						December 10, 2014; Testimony, 
						2 pages   
						PDF
						
						Testimony to the New York City Council Small Business 
						Committee On Intro. 256-2010, a Local Law to Amend the 
						City Charter Regarding EDC’s Annual Reporting 
						Requirements
						November 4, 2010;  Testimony, 
						2 pages
How 
						the MMR Went MIA
						October 27, 2012; IBO 
						Weblog Post
311 Customer Service Center: More Calls and a Growing Budget
						April 16, 2008;  Fiscal Brief, 5 pages
City's Payout for Lawsuits Continues to Rise Rapidly
						June 13, 2006;  Newsfax Article
Police Overtime: Tracking the Big Growth in Spending
						April 29, 2004;  Fiscal Brief, 7 Pages
Evaluation of the Performance of the Department of Design and Construction in Improving the Speed and Cost-Efficiency of Capital Construction Projects
						March 29, 2004;  Memo, 6 pages
Refuse and Recycling: Comparing the Costs
						February 2, 2004;  Report plus appendix
Proposed Charter Revisions to Eliminate the Preliminary Mayor's Management Report
						October 16, 2003;  Testimony, 2 pages
Paying for the City's Workforce: Costs Rise as Headcount Falls
						November 6, 2003;  Newsfax Article
Improving the Efficiency of City Services
						May 29, 2003;  Testimony, 3 pages
Lawsuits and the Sidewalks of New York
						May 9, 2002;  Newsfax Article
Civilianization and the New York City Police Department
						April 19, 2002;  Testimony, 5 pages
The Structure and Content of the Mayor's Management Report
						April 11, 2002;  Testimony, 3 pages
What About My Street? How the City Can Improve Its Tracking of Service Delivery
						February 28, 2002;  Policy Brief, 8 pages
The Municipal Workforce: Big As A Decade Ago, But Composition Has Changed
						December 11, 2001;  Newsfax Article
Full Disclosure? Assessing City Reporting on Business Retention Deals
						June 2001;  Report, 12 pages
Judgement and Claims Update: Large Settlement May Mean Additional Costs
						January 30, 2001;  Newsfax Article
New York City's Escalating Costs for Resolving Lawsuits
						January 3, 2001;  Newsfax Article
Preparing The City's Computer Systems For The Year 2000
						June 6, 1997;
						The Aftermath: Federal 
						Aid 10 Years After the World Trade Center Attack
						August 31, 2011;  Fiscal 
						Brief, 10 pages
The Need for Office Space and Rebuilding the World Trade Center Site
						March 13, 2006;  Letter, 6 pages
Three Years After: Where Is the $20 Billion in Federal WTC Aid?
						August 11, 2004;  Newsfax Article
World Trade Center Assistance: Aid Received, Aid to Come
						July 31, 2003;  Newsfax Article
The Effectiveness of 9/11 Small Business Assistance Programs
						October 7, 2002;  Testimony, 4 pages
Lower Manhattan Economic Recovery Aid: Who's Benefitting?
						June 27, 2002;  Newsfax Article
World Trade Center Aid: Too Much for Some Needs, Not Enough for Others?
						May 28, 2002;  Newsfax Article
Using Federal World Trade Center Aid to Help Close the City's Budget Gap
						April 24, 2002;  Letter, 3 pages
						Plans for Using Special Federal Community Development Funds Allocated to the City After September 11
						April 23, 2002;  Letter, 4 pages
Effect of the Federal Stimulus Act on the City's Tax Revenues
						March 2002;  Letter, 2 pages
Federal Aid to New York City in the Aftermath of September 11th: How Much, and for What?
						February 11, 2002;  Testimony, 11 pages
The Aftermath: How Much Federal Aid for New York?
						November 20, 2001;  Newsfax Article
World Trade Center Disaster: Tracking Federal Aid for Cleanup and Rebuilding
						September 28, 2001;  Newsfax Article, 2 pages
NOTE: To read or print many documents on IBO's website, you must have Adobe Acrobat Reader 5.0 or higher installed on your computer. It can be downloaded for free at www.adobe.com
If you have difficulty downloading any PDF document, please call us at (212) 442-0632 and we will mail or fax that document.
Please contact us if you are looking for additional information at the number above. Your call will be routed to the appropriate staff member.